基于DEA方法的政府公共教育支出绩效评价研究

教育财政支出在我国整个公共财政支出比例中占有相当高的比重,如此巨量的公共财政资源支出所带来的绩效究竞如何?对此,文章运用数据包络分析方法对于近几年的政府公共教育支出的绩效进行了评价.     

论我国公共财政支出预算绩效管理

我国在十六届三中全会中明确提出要"建立预算绩效评价体系"。十七届二中全会又进一步指出,要推进政府绩效管理和行政问责制度。随着我国公共财政预算管理的不断改革,我国公共财政支出预算绩效管理取得了较大发展,但由于我国预算绩效管理起步较晚,还存在着很多问题。文章总结了我国公共财政支出预算绩效管理方面存在的问题并分析原因,进而提出相应的对策和建议。     

国外政府财政绩效考评的经验借鉴

20世纪80年代以来,世界范围内兴起的"新公共管理"运动,对于现代政府治理产生了深远影响.文章试图在国际比较的分析之上,就市场经济国家的财政绩效管理加以适当梳理,为中国财政绩效管理模式的构建.提供一个具有较强借鉴意义的参照体系;为研究探索我国公共财政支出的绩效管理办法,科学评价公共财政支出经济性和有效性提供有益的经验借鉴.     

精准扶贫绩效及生存成本结构优化对策——以青海省黄南州泽库县和日镇和日村为例

青海省黄南州泽库县和日镇和日村精准扶贫最显著的绩效是全村实现脱贫目标,无论是村民的生活水平和质量,还是生活幸福指数都日渐提高。优化生存成本是以优化收入来源为基础的,提升精准扶贫绩效是优化收入来源的途径,优化生存成本意味着改变生活的支出结构及其生存习惯,这是生计模式转型的要求和结果,促进了人们思想观念的转变和进步,也为乡村振兴奠定了基础。通过和日村2013年至2020年精准扶贫及生存成本基础特征和致贫原因分析,梳理帮扶措施及其生存成本支出和收入来源结构性特征,以此分析和日村精准扶贫绩效,在此基础上剖析精准扶贫绩效提升的困境及对策研究,助力乡村振兴。     

政府投资项目绩效审计的开展

公共财政体制要求强化对公共资金流转过程与使用效果的监督与评价,与市场经济体制相适应的公共财政框架的建立和完善也必然要求开展绩效审计。政府投资建设项目是当前公共财政支出中的重要组成内容,政府投资建设项目绩效审计是公共财政支出绩效审计的重点。对政府投资建设项目进行绩效审计,要围绕"揭露问题、规范管理、促进改革、完善法制、制约权力、提高效益"的目标,从揭露问题入手,提出改进的建议和措施,提高有限建设资金的使用效率和效果。紧密联系实际,明确现阶段绩效审计的目标绩效审计的目标,是寻求提高绩效的途径,并鼓励和帮助被审计单位采取必要的措施,以改进系统及控制措施。现阶段审计机关开展效绩审计,应以揭露反映体制转轨时期影响经济活动效益     

财政扶贫任重道远

财政部部长金人庆在全国财政工作会议上提出:“财政新增教育、卫生、文化等公共事业支出主要用于农村,促进农村公共事业发展,逐步缩小城乡社会事业发展差距,让公共财政的阳光逐步照耀到农村”,其实质就是将“三农”发展中属于政府职责的事务逐步纳入各级财政支出范围。江西属于经济欠发达地区,农业比重大,工业比重小,贫困面较宽,绝对贫困和相对贫困并存,财政扶贫工作任重道远。一、江西财政扶贫现状(一)江西贫困人口现状近年来,在省委、省政府的正确领导下,江西扶贫工作成效显著,绝大多数农村贫困人口基本解决了温饱问题。目前按人均收入637…     

乡村振兴战略下的旅游扶贫绩效评价体系构建

乡村旅游扶贫是产业扶贫的主要抓手,更是实现乡村振兴的重要途径。在文献综述、专家访谈的基础上,结合乡村振兴战略的“产业兴旺、生态宜居、乡风文明、治理有效、生活富裕”发展要求,科学设计乡村旅游扶贫绩效评价指标体系;使用层次分析法确定乡村旅游扶贫绩效指标的具体权重,构建对旅游扶贫绩效可以量化的评价指标体系,以期为科学全面评价旅游扶贫绩效提供理论参考,丰富我国乡村旅游扶贫绩效评价的研究内涵。     

中美公共支出绩效评估比较研究——以行政文化的角度

随着我国公共收入的增长和公共财政体制的建立,国家财政为各行各业的建设提供了强有力的支持,我国的经济也得到了突飞猛进的发展。但是,公共收入的大幅增长并没有解决所有的财政问题,财政资金在管理上仍然存在着诸多问题。而公共支出绩效评估作为公共财政管理体制的重要内容,对解决财政资金管理及运用上的诸多问题有着极为重要的意义。因此,本文旨在从行政文化角度对中、美两国公共支出绩效评估进行比较分析,借鉴美国在公共支出绩效评估方面的先进经验,对完善我国公共支出绩效评估体系,确切的说是重塑和创新我国的行政文化提出几点建议。     

浅谈财政扶贫资金绩效考评

近年来，随着国家对扶贫资金投入力度的逐渐加大，社会各界对扶贫开发工作的El趋关注，如何科学评价财政扶贫资金绩效，帮助贫困群众尽快脱贫致富，是我们扶贫人必须认真思考的课题。就此，笔者结合多年来的工作实践，对省级如何搞好财政扶贫资金绩效考评，谈谈自己的粗浅认识。     

少数民族贫困地区产业精准扶贫绩效评价——来自西藏自治区朗县的个案调查

产业精准扶贫自提出以来,就凭借对脱贫攻坚工作"痛点"的准确把握,备受关注。以西藏自治区朗县产业精准扶贫绩效为研究对象,依据《省级党委和政府扶贫开发工作成效考核办法》及相关专家学者研究构建了包括4个一级指标和18个二级指标的朗县产业精准扶贫绩效评价体系;综合运用层次分析法和模糊评价法对朗县产业精准扶贫进行评价,并提出针对性建议。     

多维视角下农村贫困的测度与分析

近年来,学者和政策制定者逐渐将贫困的研究视角从单一的收入贫困扩展到多维贫困。文章基于CFPS的2010年基线调查数据,采取Alkire和Foster提出的双界限方法,根据《中国农村扶贫开发纲要(2011-2020)》提出的目标任务选取贫困维度,对我国农村的多维贫困进行了测度,并对测度结果进行了稳健性分析。测度结果表明,我国农村多维贫困状况比收入贫困状况恶劣。维度分解结果表明,社会保障和生活质量等维度的剥夺情况比较严重。地区分解结果显示,西部地区被剥夺状况高于中、西部地区。稳健性分析结果显示,测度结果对权重的选取是稳健的。因此,我国在此10年中,应从多维视角识别农村贫困,有针对性地提高扶贫政策的有效性。     

Measurement of deprivation and poverty based on the proportion spent on food: An exploratory exercise

This paper attempts to broaden the scope of poverty measurement. First, a brief review of measurements based on monetary and nutritional norms is presented. Then, it is suggested that data on the proportion spent on food (PSF) by per capita expenditure can be exploited to measure the incidence of deprivation and the incidence of poverty. It is postulated that until the food needs are satisfied, people spend relatively more of their incremental income on food and this behaviour reveals itself as increasing or invariant PSF as income (or expenditure) increases up to a critical level. The proportion of people up to that critical level are deprived of the required food and the proportion constitutes the incidence of deprivation. The average expenditure at the deprivation point (the PSF level from where its decline is clear-cut and smooth) can be used to develop an arbitrary poverty line. Data for rural India are used to illustrate the measurement of deprivation and poverty.     

广西公共财政农业支出和农村居民收入的实证研究

采用灰色关联分析方法,对广西公共财政农业支出和农村居民收入增长之间的关系进行实证研究。结果表明:广西公共财政农业支出额度与促进农村居民增收效率不匹配,即支援不发达地区资金中用于农业的支出额度较小,但其促进农村居民增收的作用最强,支农支出所占份额最大而其促进农村居民收入的作用很弱,广西公共财政农业支出绩效处于较低水平层次。最后,提出大力增加农业支出、调整农业支出结构的建议。     

持续灾难性卫生支出测度、城乡差异与医疗保险阻断效应评估

以往文献对持续灾难性卫生支出天然属性的研究匮乏,导致相对贫困治理和医疗保障政策长远靶向目标规划缺失。文章将家庭医疗支出连年增加,重复发生灾难性卫生支出的过程定义为持续灾难性卫生支出,并在此基础上构建反映持续灾难性卫生支出发生率、发生深度以及发生时间等指数综合刻画持续灾难性卫生支出程度,利用中国微观数据（CFPS）进行动态测度和城乡分解,最后实证分析基本医疗保险对城乡家庭持续灾难性卫生支出的政策效果。研究发现,家庭持续灾难性卫生支出发生具有较强黏性,持续时间越长,摆脱难度越大,且农村持续灾难性卫生支出程度高于城镇,但城乡差距随持续时间逐渐缩小;与此同时,基本医疗保险能够显著阻断持续灾难性卫生支出,但阻断效应呈现较大的城乡差异,农村基本医疗保险在当期的阻断效应更明显,而长期来看城镇基本医疗保险的阻断效应则更强。文章结论为我国相对贫困治理和医疗保险制度优化提供了实证参考。     

Does public expenditure management matter for education outcomes?

This paper examines the significance of public expenditure management for primary education outcomes in public schools in two South African provinces (Gauteng and North West). Using cross-sectional data from 175 public primary schools and 13 local education offices, the analysis finds that while misappropriation of education funds (leakages) is not strongly associated with poor education outcomes, delays on the part of the government in disbursing funds to schools are correlated with Grade 5 dropout rates. The paper finds no evidence that public expenditure and total resource wealth (including public and private contributions) are significantly associated with education outcomes. Increased spending on learning and teaching support materials is associated strongly with lower Grade 1 and Grade 7 repetition rates. The paper also finds that repetition rates are driven strongly by poverty indicators at the district level, while dropout rates are driven strongly by district and school inefficiency.     

How to identify poor immigrants? - An empirical study of the Three Gorges Reservoir in China

This paper aims to study on the precise identification and targeting of immigrant poverty in the TGRR, with a multi-dimensional poverty line as a standard, which has transcended the traditional income poverty line. Then, we figured out the changing trend and the causes of immigrant poverty under the perspective of multidimensional poverty. Based on the dual cutoff method and regression analysis, the study results show that the discrepancy of poverty before and after immigration is significant, but the poverty problem of immigrants in the TGRR is still serious. The current multi-poverty incidence of immigrants is 30.15%, which means that there are still 2.3097 million people under poverty. The major causes of poverty in this region are poverty in assets, poverty in education and poverty in health. The poverty contribution rate of land scarcity has increased from 12.16% to 29.52% with the deterioration of land loss, which has a negative effect on immigrants' livelihood. The results reveal several outstanding poverty problems in this region: the coverage of social security of immigrants is far from ideal; There are still 12.75% of the impoverished immigrants without medical insurance and 11.36% without pension insurance; the percentage of female laborers, the education level of laborers, the percentage of agricultural expenditure and the percentage of medical expenditure have significant correlations with immigrants' poverty in this region. The paper argues that the precise identification and targeting of poverty reduction in China should be undertaken from a multidimensional perspective.     

Poverty and Inequality Maps in Rural Vietnam: An Application of Small Area Estimation

The objective of the present paper is to estimate poverty and inequality for rural Vietnam at different levels of aggregation by combining the Vietnam Household Living Standard Survey from 2006 and the Rural Agriculture and Fishery Census from the same year. Using the small area estimation method, estimates at the regional, provincial and district level are produced, and both expenditure and income based measures are considered. It is found that all provinces across the country have experienced a noticeable reduction in rural poverty during the period 1999–2006. Some of the largest reductions in poverty are observed for provinces with poverty rates close to the national average. The poorest provinces are experiencing reductions in poverty, albeit at a more modest pace. Provinces and districts with a larger poverty reduction in the period 1999–2006 tended to have a lower level of inequality in 2006. Results based on expenditure poverty estimates are found to be very similar to those based on income poverty estimates.     

地方政府公共支出救助弱势群体的绩效、缺失与对策

社会主义市场经济条件下公共财政的公益性决定了其在弱势群体救助中的主体和主导作用。本文以陕西为例,从公共支出的研究视角,探析了地方政府救助弱势群体公共支出政策的绩效。同时也指出其存在公共支出救助弱势群体的能力不强;公共支出救助弱势群体的结构不合理;公共支出救助弱势群体的城乡失衡;公共支出救助弱势群体的效率低下等缺失。提出了增强公共支出救助弱势群体的能力;优化公共支出救助弱势群体的结构;构建公共支出救助弱势群体的机制;形成公共支出救助弱势群体的合力等对策建议,以期让公共财政的阳光普照更多的弱势群体。     

Structure of Sectoral Decomposition of Aggregate Poverty Changes in Cameroon

Abstract: This paper reviews theoretical frameworks for sectoral decomposition and assesses the within‐ and between‐sector contributions to changes in aggregate poverty in Cameroon informed by the Shapley Value decomposition rule. Between 1984 and 1996 poverty remained a rural phenomenon in Cameroon. It became more widespread, deeper and severer in both rural and urban areas, but more so in urban than rural areas. While the within‐sector effects disproportionately accounted for the increase in poverty in the period 1984–96, the between‐sector contributions in both rural and semi‐urban areas played a mitigating role on the worse effects of the increase in poverty. These findings infer the potential positive feedback effects of migration such as remittances, and/or increases in rural consumption expenditure in the face of rural underemployment, as effective strategies used by migrants to lift their families and villages out of the worse effects of poverty. The implication of this interpretation is that decision‐makers need to better understand the factors that push or pull potential migrants. Rural–urban mobility could, therefore, be viewed as a strategy used by households to moderate the worse effects of poverty and a vector of shared growth. The implications for public policy, in terms of open unemployment and associated social and insecurity problems at the receiving end, point to the wisdom of addressing the push‐factors via targeting more in favour of rural areas.     

Economic growth,inequality, and poverty in Vietnam

This study examines how poverty reduction has been associated with economic growth and inequality in Vietnam. It finds that although the speed of poverty reduction was lower in the 2000s than in the 1990s, economic growth was more pro‐poor in the latter period. During the 1993–98 period, expenditure inequality increased and the poverty reduction during this period was mainly caused by economic growth. During the 2004–08 period, however, expenditure inequality decreased, thereby contributing to poverty reduction. The poverty incidence declined by around 5 percentage points, of which expenditure growth and redistribution contributed 2.8 and 2.2 percentage points of poverty reduction, respectively.